Revenue Neutrality Isn't a Valid Excuse for Not Paying Central Excise Duty on Cleared Excisable Goods.

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....Revenue neutrality - If the issue was revenue neutral, the respondent would have paid the duty and taken the credit whatsoever, if the same was admissible. Secondly revenue neutrality can never be ground for not demanding the duty on the excisable goods in the form and manner they are being cleared by the assessee.....